Manpreet Singh v. ITO

53 Taxmann.com 244Income Tax Appellate Tribunal2015#10932 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2023.

Issues it is cited on

section 80ia(4)(iii)section 80iabsection 80ia(1)section 80absection 24(a)initial assessment yearsection 194isection 51annual valuesection 80ia(4)section 80csection 143(3a)

Judgments citing Manpreet Singh v. ITO

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 4865/DEL/2019[2015-16]Status: DisposedITAT Delhi29 Nov 2023AY 2015-16

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. Prasad, JUDICIAL MEMBER AND SHRI M. BALAGANESH, Accountant Member ACIT, Vs. DLF Cyber City Developers Ltd, 3rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, DKF City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H DLF Cyber City Developers Ltd, Vs. Addl. CIT, 3rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, DKF City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H ITA No. 1399/Del/2018: AY: 2012-13 ITA No. 7407/Del/2018: AY: 2013-14 ITA No. 4864/Del/2019…

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 4864/DEL/2019[2014-15]Status: DisposedITAT Delhi29 Nov 2023AY 2014-15

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. Prasad, JUDICIAL MEMBER AND SHRI M. BALAGANESH, Accountant Member ACIT, Vs. DLF Cyber City Developers Ltd, 3rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, DKF City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H DLF Cyber City Developers Ltd, Vs. Addl. CIT, 3rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, DKF City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H ITA No. 1399/Del/2018: AY: 2012-13 ITA No. 7407/Del/2018: AY: 2013-14 ITA No. 4864/Del/2019…

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1(1), GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 7407/DEL/2018[2013-14]Status: DisposedITAT Delhi29 Nov 2023AY 2013-14

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. Prasad, JUDICIAL MEMBER AND SHRI M. BALAGANESH, Accountant Member ACIT, Vs. DLF Cyber City Developers Ltd, 3rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, DKF City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H DLF Cyber City Developers Ltd, Vs. Addl. CIT, 3rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, DKF City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H ITA No. 1399/Del/2018: AY: 2012-13 ITA No. 7407/Del/2018: AY: 2013-14 ITA No. 4864/Del/2019…

ACIT, CIRCLE-1(1), GURUGRAM vs. DLF CYBER CITY DEVELOPERS LTD., GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 1451/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. Prasad, JUDICIAL MEMBER AND SHRI M. BALAGANESH, Accountant Member ACIT, Vs. DLF Cyber City Developers Ltd, 3rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, DKF City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H DLF Cyber City Developers Ltd, Vs. Addl. CIT, 3rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, DKF City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H ITA No. 1399/Del/2018: AY: 2012-13 ITA No. 7407/Del/2018: AY: 2013-14 ITA No. 4864/Del/2019…

DLF CYBER CITY DEVELOPERS LTD.,GURUGRAM vs. DCIT, CIRCLE-1, GURUGRAM

In the result, the appeal of the assessee is partly allowed

ITA 1399/DEL/2018[2012-13]Status: DisposedITAT Delhi29 Nov 2023AY 2012-13

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. Prasad, JUDICIAL MEMBER AND SHRI M. BALAGANESH, Accountant Member ACIT, Vs. DLF Cyber City Developers Ltd, 3rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, DKF City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H DLF Cyber City Developers Ltd, Vs. Addl. CIT, 3rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, DKF City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H ITA No. 1399/Del/2018: AY: 2012-13 ITA No. 7407/Del/2018: AY: 2013-14 ITA No. 4864/Del/2019…

DLF CYBER CITY DEVELOPERS LTD.,GURGAON vs. ADDL. CIT, GURGAON

In the result, the appeal of the assessee is partly allowed

ITA 3692/DEL/2017[2011-12]Status: DisposedITAT Delhi29 Nov 2023AY 2011-12

Bench: Shri C. N. Prasad & Shri M. Balaganeshacit, Vs. Dlf Cyber City Developers Ltd, 3Rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, Dkf City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H Dlf Cyber City Developers Ltd, Vs. Addl. Cit, 3Rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, Dkf City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) Pan: Aaccd3572H

For Appellant: Shri R. S. Singhvi, CAFor Respondent: Shri. T. James Singson, CIT DR
Section 24Section 32(1)Section 801ASection 801A(4)

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI C. N. Prasad, JUDICIAL MEMBER AND SHRI M. BALAGANESH, Accountant Member ACIT, Vs. DLF Cyber City Developers Ltd, 3rd Floor, B-Wing, Shopping Mall Circle-1(1), Gurugram Complex, Arjun Marg, DKF City, Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H DLF Cyber City Developers Ltd, Vs. Addl. CIT, 3rd Floor, B-Wing, Shopping Mall Range-I, Complex, Arjun Marg, DKF City, Gurgaon Phase-I, Gurgaon, Haryana (Appellant) (Respondent) PAN: AACCD3572H ITA No. 1399/Del/2018: AY: 2012-13 ITA No. 7407/Del/2018: AY: 2013-14 ITA No. 4864/Del/2019…

MAKER TOWER F PREMISES CO. OP SOCIETY LTD.,MUMBAI vs. CIT(A)-28, MUMBAI

In the result, the appeal is allowed

ITA 1661/MUM/2019[2014-15]Status: DisposedITAT Mumbai04 Jan 2021AY 2014-15
For Respondent: December 31st , 2020
Section 143(3)Section 22Section 24

…ITA No.1661/Mum/2019 Assessment Year: 2014-15 Page 1 of 7 INCOME TAX APPELLATE TRIBUNAL MUMBAI ‘D’ BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) And C.N Prasad (Judicial Member)] Assessment Year: 2014-15 Maker Tower Premises Co. Op. Society Ltd. …………………….. Appellant 56, Maker Arcade, Cuffe Parade, Mumbai 400005 [PAN: AAAAM2065Q] Vs. Assistant Commissioner of Income Tax 17(2) Mumbai ………………….Respondent Appearances: Mahendra Gohel for the appellant Bharat Andhle for the respondent : December 31st , 2020 Date of concluding the hearing: : January 04th, 2021 Date of pronouncement O R D E R Per Pramod Kumar, V…

DCIT, NEW DELHI vs. M/S DLF CYBER CITY DEVELOPERS LTD.,, GURGAON

ITA 4742/DEL/2015[2010-11]Status: DisposedITAT Delhi02 Jan 2019AY 2010-11

Bench: Shri N.K. Billaiya & Shri Kuldip Singh

For Appellant: Shri R.S. Singhvi & Satyajeet Goel, CAsFor Respondent: Shri Shailesh Kumar, Senior DR
Section 80ISection 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.4742/Del./2015 (ASSESSMENT YEAR : 2010-11) DCIT, Circle 1 (1), vs. M/s. DLF Cyber City Developers Ltd., 3rd Floor, Shopping Mall, Gurgaon. Arjun Marg, DLF City, Phase – 1, Gurgaon. (PAN : AACCD3572H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri R.S. Singhvi & Satyajeet Goel, CAs REVENUE BY : Shri Shailesh Kumar, Senior DR Date of Hearing : 06.12.2018 Date of Order : 02.01.2019 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : The appellant, DCIT, Circle…

ACIT CEN CIR 29, MUMBAI vs. VIJAYDEEP HOTELS P.LTD, MUMBAI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed

ITA 3291/MUM/2011[2004-05]Status: DisposedITAT Mumbai20 Jun 2016AY 2004-05

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 To 2007-08 The Acit, M/S. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar Bhavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.Ta Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/S. Vijaydeep Hotels Pvt. The Acit, बनाम/ Ltd., Cent. Cir-29, Vs. Hotel Bawa International, Aayakar Bhavan, Nehru Road Ext, Mumbai-400 020 Near Domestic Airport, Vile Parle, Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1582D आयकर अपील सं /I.Ta Nos. 951 To 953/Mum/2013 ("नधा"रण वष" / Assessment Years: 2005-06 To 2007-08 Shri Karanveer Singh G. The Acit, बनाम/ Bawa, Cent. Cir-29, Vs. 22, Sahib Guru Angad Aayakar Bhavan, Niwas, Mumbai-400 020 Vitthal Nagar Co. Op. Soc. N.S. Road No. 22, Jvpd Scheme, Juhu, Vile Parle (E), Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aejpb 8856F

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri G.M. Dass
Section 132Section 143(3)Section 153ASection 37(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं /I.TA Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 to 2007-08 The ACIT, M/s. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar BHavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.TA Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/s. Vijaydeep Hotels Pvt. The ACIT, बनाम/ Ltd.,…

VIJAYDEEP HOTELS P. LTD,MUMBAI vs. DCIT CEN CIR 29, MUMBAI

In the result, the appeals filed by the Revenue are dismissed and the appeals filed by the assessee are partly allowed

ITA 3241/MUM/2011[2006-07]Status: DisposedITAT Mumbai20 Jun 2016AY 2006-07

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं /I.Ta Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 To 2007-08 The Acit, M/S. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar Bhavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.Ta Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/S. Vijaydeep Hotels Pvt. The Acit, बनाम/ Ltd., Cent. Cir-29, Vs. Hotel Bawa International, Aayakar Bhavan, Nehru Road Ext, Mumbai-400 020 Near Domestic Airport, Vile Parle, Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 1582D आयकर अपील सं /I.Ta Nos. 951 To 953/Mum/2013 ("नधा"रण वष" / Assessment Years: 2005-06 To 2007-08 Shri Karanveer Singh G. The Acit, बनाम/ Bawa, Cent. Cir-29, Vs. 22, Sahib Guru Angad Aayakar Bhavan, Niwas, Mumbai-400 020 Vitthal Nagar Co. Op. Soc. N.S. Road No. 22, Jvpd Scheme, Juhu, Vile Parle (E), Mumbai-400 049 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aejpb 8856F

For Appellant: Shri Rajiv KhandelwalFor Respondent: Shri G.M. Dass
Section 132Section 143(3)Section 153ASection 37(1)

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ , मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं /I.TA Nos. 3291,3293,3384 & 3385/Mum/11 ("नधा"रण वष" / Assessment Years: 2004-05 to 2007-08 The ACIT, M/s. Vijaydeep Hotels Pvt. बनाम/ Cent. Cir-29, Ltd., Vs. Aayakar BHavan, Hotel Bawa International, Mumbai-400 020 Nehru Road Ext, Near Domestic Airport, Vile Parle, Mumbai-400 049 आयकर अपील सं /I.TA Nos. 3241 & 3243/Mum/11 ("नधा"रण वष" / Assessment Years: 2006-07 & 2007-08 M/s. Vijaydeep Hotels Pvt. The ACIT, बनाम/ Ltd.,…